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The Manipur (Sales of Motor Spirit and Lubricants) Taxation Act, 1962

Central

An Act to consolidate and amend the law relating to the levy of a tax on sales of motor spirit and lubricants in the Union territory of Manipur.

Act number
55 of 1962
Ministry
Ministry of Finance
Department
Department of Revenue
Enacted
13 Dec 1962

Source: IndiaCode Portal, Legislative Department, Ministry of Law and Justice, Government of India. Open on India Code Check against the official text before relying on it.

37 sections

  1. Section 1Short title, extent and commencement.
  2. Section 2Definitions.
  3. Section 3Levy of tax.
  4. Section 4Taxing authorities.
  5. Section 5Registration of dealers.
  6. Section 6Cancellation of registration certificate.
  7. Section 7Returns.
  8. Section 8Assessment.
  9. Section 9Cancellation of assessment.
  10. Section 10Assessment and penalty in case of evasion by unregistered persons.
  11. Section 11Assessment and penalty in case of evasion by registered persons.
  12. Section 12Power to grant exemption from tax.
  13. Section 13Penalties.
  14. Section 14Appeal.
  15. Section 15Powers of revision of Commissioner.
  16. Section 16Revision by the Chief Commissioner.
  17. Section 17Payment of tax, etc.
  18. Section 18Recoveries.
  19. Section 19Refunds.
  20. Section 20Maintenance of accounts.
  21. Section 21Powers to order production of accounts, etc.
  22. Section 22Power for entry, inspection, search and seizure.
  23. Section 23Offences and penalties.
  24. Section 24False statement in declaration.
  25. Section 25Search and seizure how made.
  26. Section 26Power of investigation.
  27. Section 27Punishment for vexatious search, etc.
  28. Section 28Things liable to confiscation.
  29. Section 29Power to compound offences.
  30. Section 30Cognizance of offence.
  31. Section 31Protection of persons acting in good faith and limitation of suits and proceedings.
  32. Section 32Delegation of Commissioner’s powers.
  33. Section 33Computation of the period of limitation.
  34. Section 34Information to be furnished regarding change of business.
  35. Section 35Services of order, notices, etc.
  36. Section 36Power to make rules.
  37. Section 37Repeal of Assam Act 4 of 1939 as extended to Manipur.